(3)
Is of good moral
character as defined in division (V) of section
4701.01 of the Revised Code;

(4)
Has successfully completed the
CPA examination required by division (E) of section
4701.06 of the Revised Code as a
candidate of another state;

(5)
Has completed a course in professional standards and responsibilities approved
by the board that emphasizes Chapter 4701. of the
Revised Code and agency 4701 of the Administrative Code;

(6)
Has fulfilled the residence requirement
described in paragraph (A) of rule
4701-3-01 of the Administrative
Code at the time of application for the CPA certificate;

(7)
Has completed the experience requirement
described in rule
4701-7-05 of the Administrative
Code, and

(8)
Completes a criminal
records check in accordance with section
4701.08 of the Revised Code.

(C)
The board may issue
a CPA certificate by reciprocity to the holder of any valid and unrevoked
foreign certificate issued by another state, territory, or political
subdivision of the United States, who:

(2)
Is of
good moral character as defined in division (V) of section
4701.01 of the Revised Code;

(3)
Meets the education and
experience requirements in effect in Ohio at the time of application for the
CPA certificate, or who meets substantially equivalent requirements as
determined by the board;

(4)
Has
completed a course in professional standards and responsibilities approved by
the board that emphasizes Chapter 4701. of the Revised
Code and agency 4701 of the Administrative Code;

(5)
Completes a criminal records check in
accordance with section
4701.08 of the Revised Code, and

(6)
Does not comply with the
provisions of division (I) of section
4701.14 of the Revised Code.

(D)
The board may issue
a CPA certificate by substantial equivalency to the holder of any valid and
unrevoked foreign certificate issued by another state, territory, or political
subdivision of the United States, who:

(2)
Is of
good moral character as defined in division (V) of section
4701.01 of the Revised Code;

(3)
Meets education and experience
requirements that are substantially equivalent to those in Ohio either at the
time of application for the foreign certificate or at the time of application
for the CPA certificate;

(4)
Has
completed a course in professional standards and responsibilities approved by
the board that emphasizes Chapter 4701. of the Revised
Code and agency 4701 of the Administrative Code;

(5)
Completes a criminal records check in
accordance with section
4701.08 of the Revised Code, and

(6)
Complies with the provisions
of division (I) of section
4701.14 of the Revised Code.